Friday, March 29, 2024
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Organization
Governing Bodies
The governing bodies of IACPA are as follows:
High Council
 High Council comprises 11 experienced and expert CPAs elected from within the members by the members for a three year term. One delegate appointed by the Minister of Economic Affairs and Finance, one by the Stock Exchange Council, and one by the High Council of Banks also attend the meeting without voting right. High Council is the highest governing body, and is responsible for matters such as setting the strategy and approval of plans, manuals, annual budget, financial statements of IACPA, appointment of the board of directors and disciplinary board members. Approval of specialized committee members competency, determining entry fees and performance of professional oversight through specialized committees are part of High Council duties.
 
Board of Directors
Board of Directors comprises 3 or 5 CPAs selected from within the members and appointed by the president for three years. The High Council appoints one of the members of the board as Chief Executive Officer and Secretary General who will handle the Association's affairs on a full –time basis.
Implementation of High Council directives; planning; organizing; preparation of manuals, annual budget, financial statements and execution of plans are among the duties of Secretary General and the Board. Each member of the board is responsible for part of the activities of the Association. Other duties of the board include establishing specialized committees; recommending entry, fixed and variable membership fees; and preparation of directives necessary for execution of duties.          
 
Supreme Oversight Board
Supreme Oversight Board comprises one chief and two members, all CPAs, appointed from within the members of the Association by the Minister of Economic Affairs and Finance for a tow year term. The Board has the duties of examining and expressing an opinion on the fairness of information reported by the Board of Directors, annual financial statements of IACPA, performance of the Association and its members, and also to render regular reports of its activities to the Minister of Economic Affairs and finance, High Council and the Board of Directors as necessary.

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